Minute of Meeting of Audit and Risk Committee of 23 March 2026 for Approval
Perth and Kinross Council · 29 June 2026
Back to Audit and Risk Committee — 29 June 2026 and its agenda
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Audit and Risk Committee Minute of hybrid meeting of the Audit and Risk Committee held in the Council Chambers on Monday 23 March 2026 at 1.00pm. Present: Councillors D Illingworth, B Brawn, A Chan, L Barrett, K Harvey, I MacPherson and G Stewart. In Attendance: S Walker, Strategic Lead – Finance and Business Support; J Ridgway and S Welch (Finance and Business Support); M Smith (Housing and Communities); L Colledge (Customer and Digital Services); S Thompson (Health and Social Care Partnership); J Clark, K Molley, A Brown and M Pasternak (Legal and Governance). Also in Attendance: R Browne and P Bryan (Audit Scotland). Councillor D Illingworth, Convener, Presiding. 1. Welcome and Apologies/Substitutions The Convener welcomed everyone to the meeting. 2. Declarations of Interest There were no declarations of interest made in terms of the Councillors’ Code of Conduct. 3. Minute of Meeting of the Audit and Risk Committee of 1 December 2025 for Approval The minute of meeting of the Audit and Risk Committee of 1 December 2025 was submitted and approved as a correct record. 4. Perth and Kinross Council Draft Annual Audit Plan 2025/26 There was submitted a report by Audit Scotland (26/68) (1) providing an overview of the planned scope and timing of the 2025/26 audit of Perth and Kinross Council’s annual accounts and (2) outlining the audit work planned to meet the audit requirements set out in auditing standards and the Code of Audit Practice, including supplementary guidance. R Browne, Audit Scotland, provided a briefing summary of the report. Councillor L Barrett expressed that even though Audit Scotland are not in a position to bring the audited accounts to committee in September for consideration, she queried if Audit Scotland would be able to finalise work with Perth and Kinross Council earlier as the delay in the audit could have an impact on budget preparations for next year. R Browne confirmed Audit Scotland intend to finalise work earlier than
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last year as they appreciate the pressures on the finance team ahead of the budget setting process. The Convener referred to the best value audit that was due to be undertaken early next year and queried if the audit would be reliant on the Local Government Benchmarking Framework, R Browne confirmed that controller of audit report on best value and community planning would take account of Audit’s Scotland conclusions on Perth and Kinross Council’s performance management and performance reporting arrangements, which the Local Government Benchmarking Framework would form part of. Members thanked officers from Audit Scotland for their report. Resolved: The contents of the Perth and Kinross Council Annal Audit Plan 2025/26 as detailed in Report 26/68, be noted. 5. Internal Audit Update There was submitted a report by Chief Internal Auditor (26/69) presenting a summary of Internal Audit’s work undertaken as part of the Internal Audit Plans for 2024/25 and 2025/26. In response to a question from the Vice-Convener regarding the assurance and advisory assignment in relation to the arrangements for disposal of 4 chalets at Double Dykes Gypsy Travellers Site, J Clark confirmed that there are occasions where senior managers request internal audit for a specific piece of investigative work because of complaints or a degree of uncertainty and the service require assurance that the activities being undertaken are appropriate. J Clark confirmed there were a few minor areas for improvement around communication which would be taken forward for future activity but advised that a separate audit report was not required and the service were content with the outcomes. Resolved: The progress with Internal Audit activity, be noted. 6. Internal Audit – 25-09 Petty Cash There was submitted a report by Chief Internal Auditor (26/70) presenting an audit undertaken on Petty Cash as part of the Internal Audit Plan for 2025-26, which was approved by the Audit & Performance Committee in June 2025. Councillor L Barrett queried if officers had confidence that the implementation of the new procedures would be completed by the end of the month. S Walker reassured members that the new procedures were in place and that the system should go live the following week. S Walker advised that further communication would be shared with colleagues involved in the process and ongoing training would be
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provided. S Walker confirmed that the consistency of approach through the consolation of finance should have a positive impact. In response to a question from the Convener, J Clark confirmed that the item was included in the internal audit plan because of initial work that had been undertaken within a social care establishment. J Clark added that there were areas that could have had further impact across the Council and she had taken the decision to have a standalone audit to look at the entirety of the control environment rather than just one establishment. Members thanked J Clark, her team and other relevant officers for their work on the audit. Resolved: The contents of Report 26/70, be noted. 7. Internal Audit – 25-05 Housing Regulator Submission There was submitted a report by Chief Internal Auditor (26/71) presenting an audit undertaken on Housing Regulator Submission as part of the Internal Audit Plan for 2025-26, which was approved by the Audit & Risk Committee in June 2025. The Vice-Convener referred to the issue of accessing properties and queried if anything further could be done as the issue would continue to be raised throughout future audits. M Smith confirmed that even though the team are very reluctant to do so, provision had been put in place to enforce access to properties for safety checks, if required. M Smith added that in terms of the safety elements, the team should be able to achieve 100% but confirmed that the target may not have yet been met for a specific period at time of reporting. The Vice-Convener referred to the gypsy/traveller sites, Double Dykes and Bobbin Mill, and queried if following the replacement of the chalets and general upgrades, if the Social Housing Charter Outcomes would be achieved long term. M Smith confirmed that further information would be shared with members following the meeting. The Convener queried if the interim target to address the Energy Efficiency Standard for Social Housing (EESSH) failures of 114 properties in March 2026 was expected to be achieved. M Smith confirmed that further information would be shared with members following the meeting. Members thanked J Clark, her team and other relevant officers for their work on the audit. Resolved: The contents of Report 26/71, be noted.
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8. Internal Audit Follow Up There was submitted a report by Chief Internal Auditor (26/72) presenting current summary of Internal Audit’s ‘follow up’ work relating to actions due for completion up to September 2025. Resolved: The current position in respect of the agreed actions arising from Internal Audit’s work, outlined in Appendix 1 to Report 26/72, be noted. IT WAS AGREED THAT THE PUBLIC AND PRESS SHOULD BE EXCLUDED DURING CONSIDERATION OF THE FOLLOWING ITEM IN ORDER TO AVOID THE DISCLOSURE OF INFORMATION WHICH IS EXEMPT IN TERMS OF SCHEDULE 7A TO THE LOCAL GOVERNMENT (SCOTLAND) ACT 1973 P1. Internal Audit Follow Up – Appendix 2 There was submitted a report by Chief Internal Auditor (26/72) presenting a current summary of Internal Audit’s ‘follow up’ work relating to actions due for completion up to September 2025 (Parkdale Care Home). Resolved: The current position in respect of the agreed actions arising from Internal Audit’s work, outlined in Appendix 2 to Report 26/72, be noted.